Link Between Decision-Making and ERM: A Case Study

Enterprise Risk Management (ERM) is not a separate, isolated process performed outside of normal business processes. Quite the contrary, ERM, similar to fraud prevention, ethics and internal controls, is integral to an organization’s success. It should be imbedded into and integrated within organizational strategy and incorporated into an organization’s core activities. ERM needs to become part of organizational culture. (Read the May 2010 AICPA Business Brief Link Between Decision-Making and ERM: A Case Study.)